Based on the information available to you, complete the Budgeted Balance Sheet worksheet below:
Check figures are: January Total Assets = $545,053; February Total Liabilities = $259,238; March Total Current Assets = $331,414.

WINE TO END WHINING, INC.
BUDGETED BALANCE SHEETS
ASSETS
			Dec 31, 2020		Jan 31, 2021		Feb 28,2021		Mar 31, 2021
Current Assets
	Cash		$ 103,200
	Accounts Receivable		90,000
	Inventory		102,960
	Prepaid Insurance		1,500
Total Current Assets			297,660
Property Plant and Equipment
	Office Equipment		300,000
	Accumulated Depreciation		(60,000)
Total Property Plant and Equipment			240,000
Total Assets			$ 537,660
LIABILITIES AND SHAREHOLDERS EQUITY
LIABILITIES
Current Liabilities
	Accounts Payable - Purchases		$ 91,978
	Sales Commission Payable		5,000
	Selling and Admin Payable		4,000
	Advertising Payable		2,000
	Interest Payable		600
	Dividends Payable		-
	Income Taxes Payable		12,970
Total Current Liabilities			116,548
Long Term Debt			160,000
Total Liabilities			276,548
SHAREHOLDERS' EQUITY
	Common Stock		124,000
	Retained Earnings		137,112
Total Shareholders' Equity			261,112
Total Liabilities and Shareholders Equity			$ 537,660

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